New Exchange Rate for TDS on Foreign Currency

For the purpose of TDS on foreign currency the calculation of value in rupees of such income payable

(i) to an assessee outside India

(ii) to a Unit located in International Financial Services Center

(iii) by a Unit located in an International Financial Services Center to an assessee in India

The Notification can be assessed at: - chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://old.cbic.gov.in/htdocs-cbec/customs/cs-act/notifications/notfns-2023/cs-nt2023/csnt61-2023.pdf